KRS 138.260: Transportation companies' reports.

Every transportation company and every other person transporting gasoline or special fuel

from without this state to points within this state, or between points within this state, shall

report to the Department of Revenue on forms prescribed by the departm ent. The reports

shall give the name and address of each person to whom deliveries of gasoline or special

fuel have been made, the name and address of the original consignee if deliveries are

made to any other than the original consignee, the name and addr ess of the consignor, the

point of origin, the point of delivery, the date of delivery, the number and initials of each

tank car if shipped by rail, the quantity of each shipment and delivery in gallons, the

manner of shipment and delivery, and such other information as the department may

require relative to the transportation and delivery of such fuel. The reports shall include

intracity switching movements in tank cars or otherwise. The reports shall be made under

oath and shall be filed by the twenty -fifth day of each month, covering all such deliveries

made within this state during the preceding calendar month.